﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-13T08:38:20-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>873152626</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DAUPHIN &amp; FANTACONE CPAS LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>327 W FAYETTE ST SUITE 400</AddressLine1Txt>
        <CityNm>SYRACUSE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13202</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>223182448</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FOREST HILLS EDUCATIONAL TRUST</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FORE</BusinessNameControlTxt>
      <PhoneNum>6175240128</PhoneNum>
      <USAddress>
        <AddressLine1Txt>95 FOREST HILLS AVENUE</AddressLine1Txt>
        <CityNm>JAMAICA PLAIN</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02130</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL VACCARO</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6175240128</PhoneNum>
      <SignatureDt>2025-11-12</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MATTHEW M FANTACONE CPA</PreparerPersonNm>
      <PTIN>P01800559</PTIN>
      <PhoneNum>3156298256</PhoneNum>
      <PreparationDt>2025-11-12</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2 RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.FORESTHILLSTRUST.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationTrustInd>X</TypeOfOrganizationTrustInd>
      <GrossReceiptsAmt>12216</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>2631</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>196</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>9000</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>6119</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>2881</GainOrLossFromSaleOfAssetsAmt>
      <OtherRevenueTotalAmt>389</OtherRevenueTotalAmt>
      <TotalRevenueAmt>6097</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>3875</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4485</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>344</OtherExpensesTotalAmt>
      <TotalExpensesAmt>8704</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-2607</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>145260</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>1019</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>143672</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>2966</BOYAmt>
        <EOYAmt>5640</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>150415</BOYAmt>
        <EOYAmt>146392</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>153381</BOYAmt>
        <EOYAmt>152032</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>8121</BOYAmt>
        <EOYAmt>8360</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>145260</BOYAmt>
        <EOYAmt>143672</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROMOTE THE APPRECIATION AND PRESERVATION OF THE HISTORIC ARTIFACTS CREATED BY OR RELATED TO PERSONS INTERRED IN FOREST HILLS CEMETERY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROMOTE THE APPRECIATION AND PRESERVATION OF THE HISTORIC ARTIFACTS CREATED BY OR RELATED TO PERSONS INTERRED IN FOREST HILLS CEMETERY BY ALLOWING THE GENERAL PUBLIC AND THE ORGANIZATION'S MEMBERS TO PARTICIPATE IN EDUCATIONAL PROGRAMS AT THE CEMETERY WHICH PROMOTE THE APPRECIATION AND PRESERVATION OF THE ARTIFACTS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>329</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>329</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANICE STETZ</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GEORGE MILLEY</PersonNm>
        <TitleTxt>PRESIDENT &amp;</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL VACCARO</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>MICHAEL VACCARO</PersonNm>
        <USAddress>
          <AddressLine1Txt>95 FOREST HILLS AVENUE</AddressLine1Txt>
          <CityNm>JAMACIA PLAIN</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02130</ZIPCd>
        </USAddress>
        <PhoneNum>6175240128</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>4834</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2834</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1868</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2631</CurrentTaxYearAmt>
        <TotalAmt>13667</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>4834</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2834</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1868</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2631</CurrentTaxYearAmt>
        <TotalAmt>13667</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>13667</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>905</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1968</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>619</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>341</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>196</CurrentTaxYearAmt>
        <TotalAmt>4029</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>302</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearAmt>389</CurrentTaxYearAmt>
        <TotalAmt>691</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>18387</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>585</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.74330</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.74480</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME 691</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS INCOME 389 TOTAL 389</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES MARKETING 329 OFFICE EXPENSES 15 TOTAL 344</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED GAIN (LOSS) ON INVESTMENT 1,019</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>INVESTMENTS 150,415 146,392 TOTAL 150,415 146,392</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>DUE TO FHC 8,121 8,360</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROMOTE THE APPRECIATION AND PRESERVATION OF THE HISTORIC ARTIFACTS CREATED BY OR RELATED TO PERSONS INTERRED IN FOREST HILLS CEMETERY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROMOTE THE APPRECIATION AND PRESERVATION OF THE HISTORIC ARTIFACTS CREATED BY OR RELATED TO PERSONS INTERRED IN FOREST HILLS CEMETERY BY ALLOWING THE GENERAL PUBLIC AND THE ORGANIZATION'S MEMBERS TO PARTICIPATE IN EDUCATIONAL PROGRAMS AT THE CEMETERY WHICH PROMOTE THE APPRECIATION AND PRESERVATION OF THE ARTIFACTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc3">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY, OR INDIRECTLY, TO PAY PREMIUMS ON PERSONAL BENEFIT CONTRACT. THE ORGANIZATION DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY, OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>